现行税制是在传统贸易环境背景下制定的,电子商务的出现及快速发展给我国税制带来了一系列挑战,大量税源被排除在税收征收范围之外,因此,应尽快完善现行税制,创造公平竞争的税收环境。 The current tax system is formulated under the background of traditional trade environment. The emergence and rapid development of e-commerce have brought a series of challenges to China’s tax system. A large number of tax sources have been excluded from the scope of tax collection. Therefore, the current tax system should be perfected as soon as possible to create fair Competitive tax environment.